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Employee Benefit Plans 2014 - Virtual


Limited Scope Audits


May 15, 2014 9:45am ‐ May 15, 2014 11:00am

Description

With approximately 70% of plan audits using the limited scope exemption, it is crucial for auditors to understand the applicability of the limited scope exemption and the challenges it brings. This course will cover the basics of limited scope audits and many of the issues encountered, including:

  • Requirements for the use of the limited scope exemption
  • Full scope vs. limited scope auditing procedures
  • Auditor responsibilities when using the limited scope exemption
  • Common pitfalls and unusual situations

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